Are you a Michigan resident who’s looking for an easier way to file your state tax return? The Michigan Department of Treasury has made the filing process simpler with their Form C 8000H, which streamlines the filing requirements and helps individuals complete their taxes without needing to use a professional. In this blog post, we'll explain what Form C 8000H is, how it applies to individual income taxpayers in Michigan, and the advantages of using this form when filing your taxes. Read on to learn more about Michigan's Form C 8000H!
| Question | Answer |
|---|---|
| Form Name | Michigan Form C 8000H |
| Form Length | 1 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 sec |
| Other names | c8000hf8_3540_7 c 8000h michigan form |
Michigan Department of Treasury (Rev.
SINGLE BUSINESS TAX APPORTIONMENT FORMULA
This form is issued under authority of P.A. 228 of 1975.
See instruction booklet for filing guidelines.
1998
1 Name
2 Federal Employer ID No. (FEIN) or TR No.
PART 1 COMPUTATION OF APPORTIONMENT PERCENTAGE
If 100% of your property and payroll is attributable |
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B |
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C |
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to Michigan, you must include documentation to |
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substantiate nexus with another state. |
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Weighting |
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Weighted |
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PROPERTY FACTOR* |
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Factors |
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Percentage |
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3 |
Average value of Michigan property held during the year |
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3 |
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.00 |
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4 |
Multiply Michigan rentals by 8 and enter the result |
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4 |
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.00 |
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5 |
Total Michigan property. Add lines 3 and 4 |
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5 |
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.00 |
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6 |
Average value of total property held during the year |
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6 |
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.00 |
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7 |
Multiply total rentals by 8 and enter the result |
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7 |
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.00 |
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8 |
Total property. Add lines 6 and 7 |
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8 |
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.00 |
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9 |
Percentage. Divide line 5 by line 8 |
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9 |
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% |
x 10% |
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% |
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PAYROLL FACTOR |
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10 |
Michigan wages |
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10 |
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.00 |
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11 |
Total wages |
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11 |
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.00 |
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12 |
Percentage. Divide line 10 by line 11 |
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12 |
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% |
x 10% |
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% |
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SALES FACTOR |
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Michigan sales |
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.00 |
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14 |
Total sales |
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14 |
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.00 |
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15 |
Percentage. Divide line 13 by line 14 |
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15 |
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% |
x 80% |
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% |
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Apportionment percentage. Add column C, lines 9, 12 & 15**. |
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Use this percentage to apportion your tax base on |
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and to apportion the capital acquisition deduction on |
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% |
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*The Commissioner of Revenue may require periodic averaging of property values during the tax year if this is reasonably required to reflect the average value of the filer's property.
**If you do not have three factors (if line 8, 11 or 14 is zero) see Formulas for Special Situations on page 35 of the instructions.
PART 2 TRANSPORTATION SERVICES, FINANCIAL ORGANIZATIONS, OR
TAXPAYERS AUTHORIZED TO USE A SPECIAL FORMULA, USE THE LINES PROVIDED BELOW.
(Attach explanation. )
17 Michigan
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17
.00
18Total
19Apportionment percentage. Divide line 17 by line 18.
Use this percentage to apportion your tax base on
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18
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PART 3 CAPITAL ACQUISITION APPORTIONMENT
This part is only used for certain recaptures. Complete this part only if you disposed of depreciable personal property that you acquired in tax years beginning before Oct. 1, 1989.
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Property factor (from line 9, column A) |
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% |
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21 |
Payroll factor (from line 12, column A) |
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% |
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22 |
Total. Add lines 20 and 21 |
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% |
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Average percentage. Divide line 22 by 2; if you have only one factor enter the amount from line 22. |
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Use this percentage to compute your recapture of capital acquisition deduction on |
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% |
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www.treasury.state.mi.us